Auditoría tributaria a la Importadora Gallegos Mora Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo período 2014

Abstract

In this research we will determine the level of tax compliance has Importadora Gallegos Mora Cía. Ltda., It carries 90 years in the domestic market oriented economic development of the city and Chimborazo province, in order to determine the degree of implementation of the principles and tax regulations in force in the country. The examination conducted at the Company unveiled several error or omissions in the management and registration of tax processes. Also, were finding weaknesses and significant risks as do not have an internal counter, inadequate file documentation supporting the accounting and tax transactions. It has not chronological control of sales receipts, withholding statements and supporting documents. No bookkeepers for tax returns are handled. It is recommended the immediate recruitment of an internal counter, archive all documents that support the accounting and tax transactions and prepare bookkeepers for better control of the movements of the company.